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LONG TITLE
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General Description:
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This joint resolution of the Legislature proposes to amend the Utah Constitution to
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allow for a property tax exemption for certain military personnel and spouse.
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Highlighted Provisions:
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This resolution proposes to amend the Utah Constitution to:
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. provide that the primary residence of a person who is ordered to federal active duty
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may be exempt from property tax, as provided by statute.
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Special Clauses:
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This resolution directs the lieutenant governor to submit this proposal to voters.
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This resolution provides a contingent effective date of January 1, 2013, for this
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proposal.
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Utah Constitution Sections Affected:
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AMENDS:
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ARTICLE XIII, SECTION 3
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Be it resolved by the Legislature of the state of Utah, two-thirds of all members elected to each
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of the two houses voting in favor thereof:

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Section 1. It is proposed to amend Utah Constitution Article XIII, Section 3, to read:
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Article XIII, Section 3. [Property tax exemptions.]
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(1) The following are exempt from property tax:
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(a) property owned by the State;
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(b) property owned by a public library;
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(c) property owned by a school district;
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(d) property owned by a political subdivision of the State, other than a school district,
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and located within the political subdivision;
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(e) property owned by a political subdivision of the State, other than a school district,
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and located outside the political subdivision unless the Legislature by statute authorizes the
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property tax on that property;
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(f) property owned by a nonprofit entity used exclusively for religious, charitable, or
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educational purposes;
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(g) places of burial not held or used for private or corporate benefit;
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(h) farm equipment and farm machinery as defined by statute;
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(i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power
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plants, and transmission lines to the extent owned and used by an individual or corporation to
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irrigate land that is:
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(i) within the State; and
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(ii) owned by the individual or corporation, or by an individual member of the
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corporation; and
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(j) (i) if owned by a nonprofit entity and used within the State to irrigate land, provide
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domestic water, as defined by statute, or provide water to a public water supplier:
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(A) water rights; and
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(B) reservoirs, pumping plants, ditches, canals, pipes, flumes, and, as defined by
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statute, other water infrastructure;
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(ii) land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection
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(1)(j)(i)(B) if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or
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pipe; and
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(iii) land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under
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Subsection (1)(j)(i)(B) if the land is:

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(A) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or
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pipe; and
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(B) reasonably necessary for the maintenance or for otherwise supporting the operation
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of the reservoir, ditch, canal, or pipe.
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(2) (a) The Legislature may by statute exempt the following from property tax:
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(i) tangible personal property constituting inventory present in the State on January 1
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and held for sale in the ordinary course of business;
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(ii) tangible personal property present in the State on January 1 and held for sale or
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processing and shipped to a final destination outside the State within 12 months;
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(iii) subject to Subsection (2)(b), property to the extent used to generate and deliver
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electrical power for pumping water to irrigate lands in the State;
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(iv) up to 45% of the fair market value of residential property, as defined by statute;
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(v) household furnishings, furniture, and equipment used exclusively by the owner of
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that property in maintaining the owner's home; and
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(vi) tangible personal property that, if subject to property tax, would generate an
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inconsequential amount of revenue.
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(b) The exemption under Subsection (2)(a)(iii) shall accrue to the benefit of the users
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of pumped water as provided by statute.
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(3) The following may be exempted from property tax as provided by statute:
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(a) property owned by a disabled person who, during military training or a military
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conflict, was disabled in the line of duty in the military service of the United States or the State;
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[and]
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(b) property owned by the unmarried surviving spouse or the minor orphan of a person
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who:
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(i) is described in Subsection (3)(a); or
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(ii) during military training or a military conflict, was killed in action or died in the line
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of duty in the military service of the United States or the State[.]; and
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(c) real property owned by a person in the military or the person's spouse, or both, and
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used as the person's primary residence, if the person is ordered to federal active duty.
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(4) The Legislature may by statute provide for the remission or abatement of the taxes
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of the poor.

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Section 2. Submittal to voters.
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The lieutenant governor is directed to submit this proposed amendment to the voters of
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the state at the next regular general election in the manner provided by law.
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Section 3. Effective date.
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If the amendment proposed by this joint resolution is approved by a majority of those
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voting on it at the next regular general election, the amendment shall take effect on January 1,
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2013.